More and more entrepreneurs in Poland are combining multiple sources of income — full-time employment, freelance contracts, pensions, and company ownership. However, contributions and multiple income sources often leads to what is known as a multiple titles to social security insurance.

If you are managing more than one income stream, it is essential to understand how this affects your contributions and how to optimize your costs legally. 

What are multiple titles to social security insurance?

This often occurs when a person qualifies for social security insurance from more than one source. Common scenarios include: 

• business activity and employment contract,

• multiple business activities (e.g. sole proprietorship and civil partnership),

• business activity and contract of mandate,

• business activity and retirement or disability pension,

• business activity and ownership in a single-person LLC.

In such cases, the obligation to pay social contributions varies depending on the income structure, form of taxation, and whether the income meets minimum wage thresholds. 

Check our HR & Payroll services to ensure full compliance with ZUS regulations!

ZUS contributions when running multiple businesses

If you operate more than one business (e.g., sole proprietorship + partnership): 

• you only pay social insurance contributions (pension, disability, sickness, accident) for one business — and you can choose which one. 

• you must pay health insurance contributions for each business separately, depending on your form of taxation. 

Health insurance contributions in 2025: 

• general tax scale: 9% of income,

• flat tax: 4.9% of income, 

• lump sum (ryczałt): fixed rate based on revenue, 

• tax card: 419.94 PLN per month (based on 100% of the minimum wage). 

Minimum monthly health contribution in 2025: 314.96 PLN.
Minimum yearly contribution: 3,779.46 PLN.

Business activity and employment contract

If you are employed full-time and run a business: 

• if your salary meets the minimum wage (4,666 PLN in 2025), you are covered by mandatory social insurance via your job. You do not have to pay social contributions from your business. 

• health insurance must still be paid from both sources. 

Health contribution exemption: 

You are exempt from the business health contribution if: 

• your business income is less than 50% of the minimum wage, and 

• you are taxed using lump sum taxation (ryczałt). 

Business and contract of mandate

If both the business and the contract relate to the same services, ZUS contributions are only due from your business. 

If the contract covers different services: 

• if your business contributions meet minimum thresholds, and you earn less than that from the contract, you only pay from your business. 

• if you benefit from reduced ZUS (e.g., Small ZUS Plus) or your freelance income is higher, you may be obligated to pay from both. 

Business and contract of work

From a contract of work there are no ZUS contributions. All such contracts must be registered with ZUS (RUD form) within 7 days of signing.

Business and retirement or disability pension

Retirees: 

• social contributions are voluntary, 

• health insurance is mandatory, unless: 

– your pension is below minimum wage, 

– your business income is under 50% of the lowest pension. 

• you use a tax card. 

Disability pensioners: 

• mandatory social and health contributions apply until retirement age, 

• for those receiving a social disability pension, all contributions apply (excluding voluntary sickness insurance).

Sole proprietorship and single member LLC

If you run a sole proprietorship and are the sole shareholder in an LLC: 

• social contributions are paid only from one title (you choose which). 

• health insurance is due from both: 

– from sole proprietorship: based on your tax method,

– from the LLC: 9% of average salary.

Business and parental leave

During parental leave, full ZUS contributions (social and health) are required. 

It is different during maternity leave, because you are exempt from both social and health contributions — your healthcare rights remain intact. 

The rules for ZUS contributions with multiple income sources can be complex — but understanding them gives you a real financial advantage. By planning strategically, you can reduce unnecessary ZUS burdens and optimize your business costs. 

If you need additional support in accounting and hr &payroll services contact us!

Text based on: https://www.biznes.gov.pl/pl/portal/00288